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2022 (5) TMI 958 - NATIONAL ANTI-PROFITEERING AUTHORITYProfiteering - purchase of two flats in Project River View Heights - it is alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) by way of commensurate reduction in price - contravention of section 171 of CGST Act - penalty - HELD THAT:- The Respondent had three Phases viz. Phase-I, Phase-II and Phase-III comprising building Nos. A-J-K-L-M, B1-B2-H1-H2-I and C1-C2-D1-D2-E1-E2-F1-F2 respectively in "River View Heights". Out of these three Phases, Phase-I was completed by August 2014, which is well before the implementation of GST and Phase-III had not been started uptil 27.08.2020. Further, in respect of Phase-II, it is on record that, it has already been investigated vide Order No. 51/2019 dated 21.10.2019 passed by this Authority under Rule 133 of the CGST Rules 2017 read with section 171 of the CGST Act 2017, vide which profiteered amount of Rs. 2,13,468/- (including GST @12%) for the period 01.07.2017 to 31.10.2018, has been confirmed in relation to 26 home buyers. It is found that no grounds, in the present case, to differ from the Report of the DGAP. Since the said Phase-I was not in existence in the GST period and the said Phase-III was yet to be started/registered as on 27.08.2020 hence, the Anti-Profiteering provisions under Section 171 of the CGST Act 2017 are not applicable on the said Phase-I and Phase-III of "River View Heights" of the Respondent. The instant case does not fall under the ambit of the Anti-Profiteering provisions of Section 171 of the CGST Act, 2017. As per the provisions of Rule 133 (1) of the CGST Rules, 2017 this Order was required to be passed within a period of 6 months from the date of receipt of the Report from the DGAP under Rule 129 (6) of the above Rules. Since, the present Report has been received by this Authority on 31.08.2020, the Order was to be passed on or before 01.03.2021.
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